Under US Generally Accepted Accounting Principles, companies across all sectors rely on the hedge accounting… Read more Hedge Accounting Under US GAAP
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ISDA reponse to HMRC (UK) consultation on possible changes to income tax rules
ISDA’s response letter to HM Revenue and Customs consultation on "possible changes to income tax... Read more ISDA reponse to HMRC (UK) consultation on possible changes to income tax rules
Documents (1) for ISDA reponse to HMRC (UK) consultation on possible changes to income tax rules
Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
The paper is intended to give the reader an insight into the different offsetting requirements... Read more Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Documents (1) for Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
The paper is intended to give the reader an insight into the different offsetting requirements... Read more Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Documents (1) for Netting and Offsetting: Reporting derivatives under U.S. GAAP and under IFRS
Letter from the Office of the Chief Accountant at the SEC
ISDA received confirmation that the SEC staff supports the view that the novation of a... Read more Letter from the Office of the Chief Accountant at the SEC
Documents (1) for Letter from the Office of the Chief Accountant at the SEC
Revised version of the ISDA FATCA Provision. (This version has been replaced by the version published on August 15, 2012)
The ISDA North American Tax Committee developed the ISDA FATCA Provision, which market participants may... Read more Revised version of the ISDA FATCA Provision. (This version has been replaced by the version published on August 15, 2012)
Documents (1) for Revised version of the ISDA FATCA Provision. (This version has been replaced by the version published on August 15, 2012)
ISDA North America Tax Committee Comment Letter to U.S. Treasury on Section 871(m) of the Internal Revenue Code of 1986, as amended
The submission to the United States Treasury looks at issues of significant practical impact on... Read more ISDA North America Tax Committee Comment Letter to U.S. Treasury on Section 871(m) of the Internal Revenue Code of 1986, as amended
Documents (1) for ISDA North America Tax Committee Comment Letter to U.S. Treasury on Section 871(m) of the Internal Revenue Code of 1986, as amended
Sample Pledgor Access Provisions
for possible inclusion in a tri-party control agreement;
Documents (1) for Sample Pledgor Access Provisions
Sample Notice of Exclusive Control Provisions
for possible inclusion in a tri-party control agreement.
Documents (1) for Sample Notice of Exclusive Control Provisions
ISDA Sample Tri-Party IA Provisions Memorandum
The Memorandum includes important information relating to the use of the ISDA Sample Tri-Party IA... Read more ISDA Sample Tri-Party IA Provisions Memorandum
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ISDA comment letter to the IASB’s Request for Views Agenda Consultation 2011
Comment letter responding to the IASB’s consultation on the determination of its future Agenda